Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24632 — Accounting Periods
Cal. Rev. & Tax. Code § 24632
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.
Citator
Cal. Rev. & Tax. Code § 24632 — Accounting Periods is in force in the current edition of the Code, and nothing recorded condemns it.
The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.